Question

From the following data relating to the liabilities side of balance sheet of Madhuri Ltd., as on 31st March 2006, you are required to calculate trend percentages taking 2002 as the base year.

(Rs in lakhs)
Liabilities	2002	2003	2004	2005	2006
Share capital	100	125	130	150	160
Reserves & Surplus	50	60	65	75	80
12% Debentures	200	250	300	400	400
Bank overdraft	10	20	25	25	20
Profit & Loss A/c	20	22	28	26	30
Sundry Creditors	40	70	60	70	75

Answer 1

Trend Percentage (Base Year 2003 = 100)
Liabilities	2002 Rs’00,000	Trend %	2003 Rs’00,000	Trend %	2004 Rs’00,000	Trend %	2005 Rs’00,000	Trend %	2006 Rs’00,000	Trend %
Share Capital	100	100	125	125	130	130	150	150	160	160
Reserve and Surplus	50	100	60	120	65	130	75	150	80	160
Profit and Loss Account	20	100	22	110	28	140	26	130	30	150
Shareholders Fund	170	100	207	121.76	223	131.18	251	147.65	270	158.82
Long Term Debt:
12% Debentures	200	100	250	125	300	150	400	200	400	200
	200	100	250	125	300	150	400	200	400	200
Current Liabilities:
Bank Overdraft	10	100	20	200	25	250	25	250	20	200
Sundry Creditors	40	100	70	175	60	150	70	175	75	187.5
Total Current Liabilities	50	100	90	180	85	170	95	190	95	190
Total Liabilities	420	100	547	130.24	608	144.76	746	177.62	765	182.14